General Assembly


Short Title

Revises the law governing the use tax 
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Long Title To amend sections 5741.01 and 5741.17 of the Revised Code to prescribe new criteria for determining whether sellers are presumed to have substantial nexus with Ohio and therefore required to register to collect use tax, to allow sellers presumed to have substantial nexus to rebut that presumption, and to require a person, before the person enters into a sale of goods contract with the state, to register, along with the person's affiliates, to collect use tax.


As Introduced

Legislation Text

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House Ways and Means Committee

Primary Sponsors

Cheryl L. Grossman
Gary Scherer


Tony Burkley
Bob D. Hackett
Bill Reineke
Scott K. Ryan
Michael Sheehy
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